Shaking things up in state and local tax
Shaking things up in state and local tax
By Stephanie Do and Andrew Appleby
The Massachusetts Department of Revenue addressed the possible expiration and subsequent retroactive enactment of the federal Internet Tax Freedom Act (ITFA). The Department advised Internet Service Providers (ISPs) to continue to rely on Technical Information Release (TIR) No. 05-8 (July 14, 2005), until further notice, to determine the taxability…
By Suzanne Palms and Pilar Mata
The Washington Department of Revenue determined that taxpayers have a right to rely on written but not oral instructions from the Department of Revenue. The taxpayer operated an Internet marketing business and sold its services to customers both inside and outside the state. In June 2011, the taxpayer amended…
By Jessica Kerner and Timothy Gustafson
The New York Department of Taxation and Finance advised a website operator, through which restaurants offer meals for sale, that it was not subject to sales tax on the fees it charged to the restaurants for services provided. The website allows approximately 5,000 restaurants in more than 27 cities…
By Stephen Burroughs and Andrew Appleby
The Tennessee Court of Appeals held that the Commissioner had the authority to require Vodafone, a wireless communications provider, to use an alternative apportionment method for Tennessee franchise and excise tax purposes. Vodafone used Tennessee’s statutory cost-of-performance (COP) method to source its telecommunication service receipts. Using Tennessee’s statutory COP…
By Zachary Atkins and Douglas Mo
A Florida trial court ruled that imposing different tax rates on cable and satellite television services did not violate the Commerce Clause or the Equal Protection Clause of the U.S. Constitution. The statute in question imposes a statewide communications services tax at a higher rate on satellite service than…
We are pleased to announce the launch of the new Sutherland SALT Digital Economy Forum, which provides resources, legislative monitoring and advocacy, and strategic counsel on the state taxation of the Digital Economy. To access free resources on the taxation of the Digital Economy, click on the Digital Economy Forum link at the top of…
Digitally provided content and services raise numerous questions when it comes to reporting, collecting and enforcing taxes because tax laws have yet to catch up with the digital world. In this month’s A Pinch of SALT (a column published by the Sutherland SALT Team in State Tax Notes), attorneys Steve Kranz, Beth Freeman and Mark Yopp highlight some…
